The following selected transactions occurred during the year: Feb. 11 Issued 54,000 common shares at $20 per share. Mar. 2 Reacquired 20,300 common shares at $22 per share. June 14 Split the common shares 2 for 1 when the common shares were trading at $30 per share. July 25 Reacquired 460 preferred shares at $70 per share. Sept. 16 Reacquired $4,000 common shares for $17 per share. Oct. 27 Declareda 5% common stock dividend distributable on December 13 to shareholders of record on November 24. The fair value of the common shares on October 27 was $19 per share. Dec. 13 Distributed the stock dividend declared on October 27. The fair value of the common shares on December 13 was $21 per share. Prepare journal entries for the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts. Record journal entries in the order presented in the problem. Round average per share to 2 decimal places, eg. 15.25 and final answers to 0 decimal ploces, eg. 5.276. List all debit entries before credit entries.)